ABSTRACT Given the critical role that banks play in sustainable development through their financial intermediation and capital allocation functions, assessing their sustainability performance has become an increasingly important research issue.
Özcan Işık +3 more
wiley +1 more source
Mining of food metagenomes reveals an unexplored diversity of dsDNA bacteriophages. [PDF]
Walsh LH +11 more
europepmc +1 more source
ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux +3 more
wiley +1 more source
Making Value‐Chain Risks Visible: Extending ENCORE for Systemic Insights
ABSTRACT Businesses in all sectors, including downstream segments, depend on biodiversity and the ecosystem services it sustains, yet firms also exert pressures that accelerate biodiversity loss. The latter generates material risks for both companies and their financial stakeholders.
Hjalmar Funke +3 more
wiley +1 more source
Plagiarism in the Age of Generative Artificial Intelligence: The advent of generative artificial intelligence (GenAI) tools is challenging the scientific community's understanding of the meaning and significance of plagiarism. A new definition of research misconduct is needed that specifically addresses the use of GenAI writing tools. [PDF]
Resnik D, Hosseini M.
europepmc +1 more source
The Heat Is On: Climate Change–Related Challenges and SMEs' R&D Activities
ABSTRACT Investing in R&D is a key way for small‐ and medium‐sized enterprises (SMEs) to develop capabilities that are required to respond to climate change–related challenges. However, the extent to which such challenges affect SMEs' R&D activities remains a critical gap in the literature.
Gráinne Gibson +3 more
wiley +1 more source
Emotionally based strategic communications as a new tool in defensive cognitive warfare. [PDF]
Ćosić K, Popović S, Wiederhold B.
europepmc +1 more source
Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence
ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky +2 more
wiley +1 more source
A Typology of Corporate Actions for a Nature‐Positive Future
ABSTRACT Achieving the global goal of halting and reversing biodiversity loss requires a step up in corporate action and accountability. This includes addressing indirect, diffuse or historical impacts on nature across the value chain—forming a complex landscape of potential actions for businesses as they develop their corporate nature strategy.
Ashley H. Y. Bang +10 more
wiley +1 more source

